This course will teach you the fundamentals of managerial accounting including how to navigate the financial and related information managers need to help them make decisions. You'll learn about cost behavior and cost allocation systems, how to conduct cost-volume-profit analysis, and how to determine if costs and benefits are relevant to your decisions.
By the end of this course, you will be able to:
- Describe different types of costs and how they are represented graphically
- Conduct cost-volume-profit analyses to answer questions around breaking even and generating profit
- Calculate and allocate overhead rates within both traditional and activity-based cost allocation systems
- Distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision
- Determine a reasonable course of action, given the financial impact, for a given management decision
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Über diesen Kurs
11,755
11,755Was Sie lernen werden
Different types of costs and how they are represented graphically
Cost-volume-profit analyses to answer questions around breaking even and generating profit
How to calculate and allocate overhead rates within both traditional and activity-based cost allocation systems
How to distinguish costs and benefits that are relevant from those that are irrelevant for a given management decision
Lehrplan - Was Sie in diesem Kurs lernen werden
Woche
13 Stunden zum Abschließen
MANAGERIAL ACCOUNTING AND COST BEHAVIOR
Welcome to the course -- we're glad you're here! During this first week, we'll distinguish managerial from financial accounting, including the financial and related information managers need to help them make decisions. We'll then move on to cost behavior including different types of costs, their classifications, and how these classifications help with decision-making. From there, we'll show how to use a scatterplot and the high-low method to estimate cost functions. Let's get started!
16 Videos (Gesamt 71 min), 2 Lektüren, 3 Quiz
16 Videos
What Is Managerial Accounting?1m
Three Sets of Books3m
Financial Versus Managerial Accounting2m
Different Costs for Different Purposes2m
Different Costs in More Detail7m
Cost Behavior3m
Using a Line to Represent Cost Behavior2m
Estimating Cost Functions Using Scatter Plots5m
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 15m
Your Turn: Estimating Cost Functions Using Scatter Plots Problem 24m
Estimating Cost Functions Using the High-Low Method5m
Your Turn: Estimating Cost Functions Using the High-Low Method Problem 17m
Your Turn: Estimating Cost Functions Using the High Low Method Problem 25m
Important Caveats10m
JW Sports Supplies Case Introduction1m
2 Lektüren
Course Overview10m
Welcome to Honors!10m
3 praktische Übungen
Week 1 Practice Quiz24m
Week 1 Graded Quiz24m
Week 1 Honors Graded Quiz18m
Woche
24 Stunden zum Abschließen
COST-VOLUME-PROFIT ANALYSIS
Now that we've learned the fundamentals of cost behavior, we're ready to move on to discussing the relationships between cost structure, volume, price, and profit. We'll then see why these relationships matter as we conduct cost-volume-profit analyses to answer questions around breaking even and generating profit.
15 Videos (Gesamt 50 min), 5 Quiz
15 Videos
What Is CVP Analysis?2m
Functional Versus Contribution Margin Income Statements4m
Breakeven Analysis4m
Your Turn: Breakeven Analysis Company A2m
Your Turn: Breakeven Analysis Company B1m
Your Turn: Breakeven Analysis Company C2m
Your Turn: Breakeven Analysis Company D3m
Interested in Doing More than Breakeven?3m
Your Turn: Doing More than Breakeven Company A3m
Your Turn: Doing More than Breakeven Company B3m
Your Turn: Doing More than Breakeven Company C2m
Your Turn: Doing More than Breakeven Company D2m
CVP Analysis with Multiple Products5m
Your Turn: CVP Analysis with Multiple Products6m
4 praktische Übungen
Week 2 Practice Quiz24m
Week 2 Graded Quiz24m
Week 2 Honors Graded Quiz 118m
Week 2 Honors Graded Quiz 210m
Woche
33 Stunden zum Abschließen
COST ALLOCATION
After learning how to conduct cost-volume-profit analyses, we're ready to discuss cost allocation and the different types of systems we can use: traditional and activity-based. From there, we'll learn how to calculate overhead rates and allocate overhead within both types of systems.
14 Videos (Gesamt 75 min), 1 Lektüre, 3 Quiz
14 Videos
The Flow of Costs4m
The Flow of Costs in More Detail4m
Cost Systems5m
Allocating Overhead Costs5m
Designing Cost Allocation Systems2m
Your Turn: Allocating Overhead Costs Problem 15m
Your Turn: Allocating Overhead Costs Problem 24m
Traditional Cost Allocation Systems4m
Activity-Based Costing12m
Beyond Manufacturing Costs6m
Your Turn: Activity-Based Costing Problem 18m
Your Turn: Activity-Based Costing Problem 28m
To Use Activity-Based Costing or Not?53
1 Lektüre
JW Sports Supplies Case (Part B)10m
3 praktische Übungen
Week 3 Practice Quiz24m
Week 3 Graded Quiz24m
Week 3 Honors Graded Quiz24m
Woche
42 Stunden zum Abschließen
RELEVANT COSTS AND BENEFITS
In our final week, we'll discuss costs and benefits, and gain an understanding of those that are relevant for a given decision. We'll evaluate the financial impact of a given decision, then determine a reasonable course of action.
14 Videos (Gesamt 64 min), 2 Quiz
14 Videos
Relevant Costs and Benefits3m
Important Terms2m
Relevant Costs in an Example4m
Your Turn: Relevant Costs and Benefits4m
Special Order Decision7m
Your Turn: Special Order Decision3m
Make or Buy Decision5m
Your Turn: Make or Buy Decision4m
Keep or Drop a Product Line Decision5m
Your Turn: Keep or Drop a Product Line Decision4m
Product Mix Decisions10m
Your Turn: Product Mix Decisions4m
Course Conclusion1m
2 praktische Übungen
Week 4 Practice Quiz24m
Week 4 Graded Quiz24m
33%
ziehen Sie für Ihren Beruf greifbaren Nutzen aus diesem Kurs
Top-Bewertungen
Simple easy to complete, timely and great ability to reset deadlines to match people's schedules.
Very useful for anyone interested in running a business.
Dozent
Luann J. Lynch
Almand R. Coleman Professor of Business AdministrationDarden School of Business
Über University of Virginia
A premier institution of higher education, The University of Virginia offers outstanding academics, world-class faculty, and an inspiring, supportive environment. Founded by Thomas Jefferson in 1819, the University is guided by his vision of discovery, innovation, and development of the full potential of students from all walks of life. Through these courses, global learners have an opportunity to study with renowned scholars and thought leaders.
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